Short Title:Income Tax
Full Title:Income Tax
Module Code:TAXN H3003
 
Credits: 5
Field of Study:Accounting and taxation
Module Delivered in 3 programme(s)
Reviewed By:Christine Nangle
Module Author:Loretta Kyne
Module Description:This module aims to provide students with a good working knowledge of Income Tax and related USC and PRSI. It aims to build on the introduction to this area given in the year 2 personal finance course and to provide students with the ability to compute an individual’s liability to Income Tax, USC and PRSI .
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Appreciate the role of taxation in the economy and apply the procedures relevant to the administration of income tax
LO2 Identify taxable and non-taxable income and analyze taxable income by schedule and case taking account of the different bases of assessment for each case/schedule.
LO3 Apply a range of reliefs, allowances and credits in calculating the tax liability of an individual
LO4 Calculate PRSI and USC liabilities of an employee and a self-employed person.
LO5 Apply the principles of income tax to single individuals, married couples, separated/divorced couples and civil partnerships.
 

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment or assessments may be in the form of an in-class test or a group/individual project or a combination of same and may cover one or several learning outcomes. 1,2,3,4,5 30.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 1,2,3,4,5 70.00 End-of-Semester

TU Dublin – Tallaght Campus reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Class based instruction 3.00 Every Week 3.00
Independent Learning Time Study of concepts covered in class together with question practise 6.00 Every Week 6.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 3.00
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Class based instruction 2.00 Every Week 2.00
Independent Learning Time Study of concepts covered in class together with question practise 7.00 Every Week 7.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 

Module Resources

Required Book Resources
  • Conlon, Tom, Student’s Tax Handbook, Latest Ed., McKeon, Murray Publications
Recommended Book Resources
  • C. Gaynor, R. Holly, P. Kennedy, P. Murphy, M. Sheridan, Irish Taxation: Law & practice, Latest Ed., Irish Tax Institute
  • L. Cantillon, P. Nestor and M. Gara, Practical Income Tax - The professional's Guide, Latest Ed., Irish Tax Institute
  • Consolidated Tax Acts and Revenue Statements of Practice
This module does not have any article/paper resources
Other Resources
 

Module Delivered in

Programme Code Programme Semester Delivery
TA_BAACC_B Bachelor of Business (Honours) in Accounting & Finance 5 Mandatory
TA_BAACC_D Bachelor of Business in Accounting & Finance 5 Mandatory
TA_BACCT_D (1 year add on) Bachelor of Business in Accounting & Finance 5 Mandatory